New York Laws
Article 30 - City Personal Income Tax
1304-B - Additional Tax.

(2) Notwithstanding paragraph one of this subsection, for each taxable
year beginning after nineteen hundred ninety-nine but before two
thousand twenty-four, any city imposing such additional tax may by local
law impose such tax at a rate that is less than fourteen percent and may
impose such tax at more than one rate depending upon the filing status
and city taxable income of such city resident individual, estate or
trust.
(3) A local law enacted pursuant to paragraph two of this subsection
shall be applicable with respect to any taxable year only if it has been
enacted on or before July thirty-first of such year. A certified copy of
such local law shall be mailed by registered mail to the department at
its office in Albany within fifteen days of its enactment. However, the
department may allow additional time for such certified copy to be
mailed if it deems such action to be consistent with its duties under
this article.
(b) The additional tax imposed pursuant to the authority of this
section shall be administered, collected and distributed by the
commissioner of taxation and finance in the same manner as the other
taxes imposed pursuant to the authority of this article, and all of the
provisions of this article, including section thirteen hundred ten of
this article, shall apply to the additional tax authorized by this
section.